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INDONESIA
Jurnal Ilmiah Akuntansi dan Bisnis
Published by Universitas Udayana
ISSN : 2302514X     EISSN : 23031018     DOI : -
Core Subject : Economy,
JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control structures. A feature of JIAB is that it recognises that informational problems are pervasive in financial markets and business organisations, and that accounting plays an important role in resolving such problems.
Arjuna Subject : -
Articles 251 Documents
ANALISIS GENDER TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA DOSEN DI JURUSAN AKUNTANSI POLITEKNIK NEGERI MEDAN INDAHWATI, RINI; DELIANA, DELIANA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Based on Indahwati (2007), it can be concluded that students want lecturer to be more empathetic to them. The inability of lecturers to be empathetic to students is most likely due to the lack of job satisfaction. This research aims to present data about the level of lecturers? job satisfaction to be analyzed by gender. The expected outcome of this research is the measurability of the level of lecturer?s job satisfaction in Accounting Department of State Polytechnic Medan and the degree of differences between male and female lecturers? satisfaction. It could be concluded there is a significance difference between male and female lecturers? job satisfaction.
PREVENTING BIAS IN THE BALANCED SCORECARD IMPLEMENTATION FOR PERFORMANCE ASSESSMENT ARDHANI SISDYANI, EKA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 1 (2007)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Balanced scorecard has been widely recognized as a tool of comprehensive performancemeasurement both for small and large organizations. However, when the method isemployed to compare performance of two or more business units, evaluator mightencounter with common-measures bias. This bias would emerge when evaluator only payattention to common measures existed in the units being evaluated, and ignore the uniquemeasures belong to each individual unit. This condition would mislead evaluator to reachinaccurate conclusion regarding the achievement of the units, and consequently couldend up with incorrect decision, such as compensation policy. Such a bias can be reducedby employing a technique that has been empirically studied by Roberts, Albright, andHibbets (2004), called disaggregated plus mechanically aggregated. This technique hassuccessfully reduced common-measures bias presented in the absence of a treatmentusing this technique.
SPIRIT SUSTAINABLE DEVELOPMENT DAN PRAKTIK AKUNTABILITAS KORPORASI Sudana, I Putu
Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 2 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRAK Praktik akuntabilitas sosial dan lingkungan korporasi yang cenderung difungsikan sebagai alat legitimasi, dapat ditengarai merupakan akibat dari masih rendahnya kesadaran tentang arti penting sustainabilitas alam sebagai fondasi eksistensi organisasi dan kuatnya pengaruh karakter oportunistik untuk lebih memprioritaskan kinerja finansial. Sebagai pemain penting dalam sistem informasi keuangan, profesi akuntansi membutuhkan reorientasi pemikiran dalam menyikapi tuntutan ke arah sustainable development. Tuntutan ke arah sustainable development mengharuskan profesi akuntan memberikan perhatian pada dua hal penting, yakni mengadopsi konsep akuntabilitas kepada stakeholder, dan mengadopsi paradigma riset yang beragam, bukan paradigma tunggal. Untuk membawa praktik akuntabilitas sosial dan lingkungan ke jalur yang seharusnya, maka langkah penting yang harus diupayakan adalah membangun kesadaran pada pentingnya sustainale development.   Kata kunci: akuntabilitas, kesadaran, stakeholders, sustainale development
GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN PENGARUHNYA PADA TAX AVOIDANCE Tandean, Vivi Adeyani
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2016.v11.i01.p07

Abstract

This study aims to examine empirically the effect of the application of GCG and the size of the company on tax avoidance. This study was performed on companies listed on the Stock Exchange 2010-2013. Variables used are institutional ownership, the independence of auditors, the audit committee, and the size of the company as an independent variable and tax avoidance as the dependent variable. The research sample 84 manufacturing companies. The sampling technique using judgment sampling. Testing data using multiple regression analysis. The test results showed that only affects the audit committee on tax avoidance. Keywords: Corporate governance, size, tax avoidance    
MENELUSURI OPNINI AUDITOR INDEPENDEN ATAS LKPD PEMERINTAH PROVINSI BALI BUDIARTHA, KETUT
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 1 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

The financial report of a district government is are report showing itsfinancial performance within one budgeting period. The Public SectorAuditor (BPK) is in charge to audit the report before going to beaccountable toward the legislative. As shown by the result of an audit,whether its financial performance is good or not, depended upon theopinion given by the Public Sector Auditor (BPK). According to the auditconducted on the financial report of government province of Bali for year2005, indeed the BPK issued Qualified Opinion; which means it is stillthat the report of the government of province of Bali applyinginconsistently with the rule and relevant statutory is all material aspects.
IMPLEMENTASI CARBON EMISSION DISCLOSURE DI INDONESIA Pratiwi, Desy Nur
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2018.v13.i02.p04

Abstract

Climate change is one of the global phenomena that has become the biggest environmental problem in recent years that comes from corporate carbon emissions. This study aims to get empirical evidence of factors affecting carbon emission disclosure after president regulation number 61 year 2011. We investigate four factors (regulators, institutional ownership, size and profitability) that affect disclosure of company carbon emissions. This study uses secondary data in the form of manufacturing and mining companies listed on the Indonesia Stock Exchange for the period 2012 to 2016. Hypothesis test using multiple linear regression. The sample used in this research are 30 companies. The results show that the factors affecting carbon emissions disclosure are regulators and institutional ownership, while size and profitability have no effect on carbon emissions disclosure. Keywords: Climate change, greenhouse effect, carbon emission disclosure
MODEL PENGEMBANGAN KURIKULUM DAN STRATEGI PEMBELAJARAN PENDIDIKAN TINGGI AKUNTANSI BERBASIS SOSIOLOGI KRITIS, KREATIVITAS, DAN MENTALITAS HAMZAH, ARDI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 1 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Curriculum of accounting in higher education level in Indonesia hasbeen stagnant, static, and materiality oriented. It is said to be staticbecause the curriculum does not contain creativity aspect. Furthermore,mentality values, such as honesty and fairness are still hardly found inthe curriculum.The development of critical sociology, creativity, and mentality-basedcurriculum must be supported by strategy that not only consists oftheoretical explanation, but also innovative learning strategies. Aninnovative learnings strategy helps creativity involving student directly inthe whole learnigs process.
PREDIKSI PERINGKAT OBLIGASI DENGAN PERSISTENSI LABA, FREE CASH FLOW, DAN RISIKO LITIGASI Zurohtun, ,
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRACTThis study investigated the usefulness of accounting information (e.g. earnings persistence, free cash flow, and litigation risk) to predict bond rating. Samples consisted of 32 manufacturing firms listed on Indonesian Stock Exchange over 2005-2007 period and rated by PEFINDO. Binary logistic regression was used to test the hypothesis. The hypothesis in this study was supported, whereas earnings persistence, free cash flow, and litigation risk were useful to predict bond rating. Higher earnings persistence would increase bond rating. Higher free cash flow would increase bond rating. This study could not find evidence that higher litigation risk would decrease bond rating.Keywords: bond rating, earnings persistence, free cash flow, litigation risk
PENGARUH GOOD CORPORATE GOVERNANCE DAN BUDAYA TRI HITA KARANA PADA KINERJA BANK PERKREDITAN RAKYAT Dwija Putri, I Gusti Ayu Made Asri; Ulupui, I.G.K.A; Wirawati, Ni Gusti Putu
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2017.v12.i01.p03

Abstract

The purpose of this study, namely to obtain empirical evidence that the implementation of corporate governance affect the performance of ?Bank Perkreditan Rakyat? ( rural banks), and the role of local culture ?Tri Hita Karana ?to the BPR?s performance. The population is all BPR located in Badung and Denpasar. The samples using purposive sampling method. The data in this study were collected using a questionnaire are distributed directly to the object of research. ?BPR? number into the sample in this study was 65 Banks. Data analyzed by model Multiple Regression Analysis. The research result show that the principles of corporate governance and the local cultural effect on the performance of BPR in Badung and Denpasar. ?Bank Perkreditan Rakyat?. The implication of the study is important for the government to solve the economic problem using Corporate Governance and Tri Hita Karana concept.  
PENGARUH BEBAN KERJA, KLIEN BARU, DAN UKURAN KLIEN TERHADAP DEFISIENSI AUDIT Yoga, Budhi Setiya; Dinarjito, Agung
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2019.v14.i01.p09

Abstract

This study aims to examine whether public accountants? workload, new clients, and size of clients influence the occurrence of audit deficiencies conducted by public accountants on the basis of the data collected by the Finance Professions Supervisory Centre (PPPK), Ministry of Finance. PPPK is given the authority to ensure that the audits carried out by public accountants are in accordance with applicable standards. This is a quantitative research using multiple linear regression analysis of public accountants? data examined by PPPK from 2013 to 2016. Test results show that only the client size affects the audit deficiencies identified by PPPK in a positive direction. This research is expected to be a resource for public accountants to give proper attention during audits of large clients and help PPPK in determining the examination samples of public accountants each year. Keywords: audit, audit deficiency, PPPK, public accountant

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